The accounts of Polaris Company provided the following 205 information at 31 December 205 : Investigation showed the following: a. Examination of an aging of accounts feceivable showed that accounts of $108,400 previously provided for should be written off. Of the remaining balance, $238,000 was doubtful at year-end. b. Estimated sales discounts inherent in the closing accounts receivable balance were $18,300. Terms of 1/10,n/45 were granted to customers. Accounts receivable were recorded gross, and the discounts taken were recorded when taken by the customers in a discounts account, reported contra to the sales account. Required: 1. Prepare year-end adjusting entries with respect to accounts receivable and the related allowances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry for Uncollectible accounts being written-off. Note: Enter debits before credits. Journal entry worksheet Record the bad debts expenses. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry related to allowance for sales discount. Note: Enter debits before credits